Audit Process

Although every audit project is unique, the audit process is similar for most engagements and consists of nine major stages:

WORK PLAN. The Office of Operational Analysis will develop an audit work plan with input from the Audit Committee, Mayor, Commission, and County Manager.

NOTIFY. The Office of Operational Analysis will schedule a meeting with a representative from the County Manager's Office and the Department Director of the process to be audited. The meeting will cover the scope and objectives of the audit, when the audit is expected to begin, and what the responsibilities for all parties are in the audit process.

DISCOVERY. The discovery or "field work" stage includes interviews with the staff, review of procedures and manuals, compliance with policies, procedures, and regulations, and assessing the adequacy of internal controls.

COMMUNICATE. Keep the department that is undergoing the audit updated on the status of the audit on a regular basis especially if there are any findings.

VERIFY. Preliminary findings are presented to the Department to confirm facts and findings.

DRAFT. The Department will receive the audit draft to confirm the facts and respond to the audit recommendations.

MANAGEMENT RESPONSE. Management will receive the audit draft and respond to the audit recommendations. Their response should assign the responsibility and have a specific target date of completion for the corrective actions. Management's response is typically completed within 30 calendar days.

DISTRIBUTE. The final report is released to the Audit Committee, the audited department, Manager's Office, Mayor, Clerk of Commission, and County Attorney.

ACCEPT/APPROVE. Eventually, the final report is released to the full Commission as part of the agenda seeking Mayor and Commission approval of recommendations at the next voting meeting.